47. Load to truck Export- duty payment Transport to exporter's port Unload from truck at the origin's port Landing charges at origin's port Transport to import's port Landing charges at importer's port Unload onto trucks from the importers' port Transport to destination Insurance Entry -Customs clearance Entry -Taxation EXW No No No No No No No No No No No No FCA Yes Yes Yes No No No No No No No No No FAS Yes Yes Yes Yes No No No No No No No No FOB Yes Yes Yes Yes Yes No No No No No No No CFR Yes Yes Yes Yes Yes Yes No No No No No No CIF Yes Yes Yes Yes Yes Yes No No No Yes No No CPT Yes Yes Yes Yes Yes Yes No No No No No No CIP Yes Yes Yes Yes Yes Yes No No No Yes No No DAF Yes Yes Yes Yes Yes Yes No No No No No No DES Yes Yes Yes Yes Yes Yes No No No Yes No No DEQ Yes Yes Yes Yes Yes Yes Yes No No Yes No No DDU Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No DDP Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
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61. DDU – Delivered Duty Unpaid (named destination place) It means that the seller delivers the goods to the buyer to the named place of destination in the contract of sale. The goods are not cleared for import or unloaded from any form of transport at the place of destination. The buyer is responsible for the costs and risks for the unloading, duty and any subsequent delivery beyond the place of destination. However, if the buyer wishes the seller to bear cost and risks associated with the import clearance, duty, unloading and subsequent delivery beyond the place of destination, then this all needs to be explicitly agreed upon in the contract of sale. DDP – Delivered Duty Paid (named destination place) It means that the seller pays for all transportation costs and bears all risk until the goods have been delivered and pays the duty. Also used interchangeably with the term "Free Domicile
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